公立医院多院区管理模式下的成本核算难点与实践

The Difficulty and Practice of Cost Accounting in the Multi-District Management Mode of Public Hospitals

目的:针对多院区成本核算中的难点问题找到解决路径,提高成本精细化核算水平。方法:通过案例分析,以南京市儿童医院为例,结合医院三年来两院区成本核算过程中发现的难点问题,提出完善多院区成本核算的建议。结果:两院区成本核算准确性不断提高,成本分析与控制能有效运用。结论:紧密结合两院区临床各项诊疗作业的不同特点,分解细化成本项目,同时借助运用信息化的成本核算工具,不断完善医院成本核算。

Objective:In view of the problems in multi-district cost accounting,this essay aims to find ways to improve the level of cost fine accounting.Methods:Through case analysis in Nanjing Children's Hospital where problems are revealed in the process of cost accounting in two senate districts in the last three years,it puts forward corresponding measures to improve the existing cost ac counting framework.Results:In both districts,cost calculation accuracy keeps increasing and cost analysis and control is effective to use.Conclusion:Based on the different characteristics of clinical diagnosis and treatment in the two districts,the cost items are decom posed and refined,and the purpose of accurate accounting is realized by means of the cost accounting tool of informatization.